2025 (10) TMI 1346

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....t : Sh. Om Prakash, Sr. DR. ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN and order no. ITBA/NFAC/S/250/2023-24/1055124244(1), dated 14.08.2023 involving proceedings under section 147 of the Incometax Act, 1961 (hereina....